The CarbonNeutral Protocol
The CarbonNeutral Protocol
The CarbonNeutral Protocol
The CarbonNeutral Company works with and supports the following internationally recognised bodies:
ACCREDITED PROVIDER
Project 424
Awards
Best Offset Retailer
Amendments Version
6.3 6.2 6.1 6.0
Valid from
August 2011 April 2011 August 2010 2 April 2010
Changes
Reorganising the certifications in Annex C Addition of the Defra Green Claims guidance cross compliance table Addition of the Carbon Trust Carbon footprinting guide cross compliance table Major revision replaces version 5.1
Table of Contents
Glossary of terms ............................................................................................................................................................iii Preface ............................................................................................................................................................................1 Background...............................................................................................................................................................1 Target audience ........................................................................................................................................................1 About The CarbonNeutral Company ........................................................................................................................2 Acknowledgements...................................................................................................................................................2 Use, legal disclaimer and copyright ..........................................................................................................................2 Introduction ......................................................................................................................................................................3 Purpose ....................................................................................................................................................................3 Approach and principles ...........................................................................................................................................3 Relationship to other standards, protocols and broader context ..............................................................................3 Structure of The CarbonNeutral Protocol .................................................................................................................4 The five steps to achieving CarbonNeutral certification .................................................................................................5 Step 1: Define the subject.........................................................................................................................................6 Step 2: Measure the subjects greenhouse gas emissions.......................................................................................7 Step 3: Set target ......................................................................................................................................................9 Step 4: Reduce emissions ........................................................................................................................................10 Step 5: Communicate ...............................................................................................................................................12 Annex A Cross compliance tables ................................................................................................................................13 Annex B List of CarbonNeutral certifications ..............................................................................................................20 Annex C CarbonNeutral certifications and their specific required assessment emission sources..............................21 Annex D Guidance on specific issues ..........................................................................................................................25 Annex E Approved carbon offset standards .................................................................................................................28 Annex F Recognised non-accounting standards ..........................................................................................................29
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Glossary of terms
Additional: (referring to external emission reductions): Refers to the concept of whether or not an external emission reduction would have occurred if not for the existence of the carbon market and the availability of carbon offsets. If an external emission reduction would not have happened if not for the existence of the carbon market, then the external emission reduction is said to be additional to business-as-usual. Available (referring to data): Applied to primary data, available means readily collectable, at reasonable cost. Applied to secondary data, available means readily found in reputable, published sources such as those issued by government departments, academic institutions, specialist research bodies and the secretariats of leading GHG standards and protocols. Assessment: The process of quantifying the GHG emissions for a given subject, using robust and transparent methods that can be replicated. Boundary: The physical or spatial extent of the subject the entity, product or service i.e., the sites (including mobile sites such as vehicles) involved. By way of example, the boundary might encompass the office and vehicles of an entity, or the sites used for the manufacture, storage and transportation of a product. Branding guidelines: The CarbonNeutral Companys requirements and guidelines governing the application of CarbonNeutral certification logos. Carbon neutral: To have achieved net zero greenhouse gas emissions for a specified set of emissions sources by balancing a measured amount of greenhouse gas emissions with an equivalent amount sequestered or offset. CarbonNeutral: The registered trademark of The CarbonNeutral Company. CarbonNeutral certification: The process through which a CarbonNeutral certifier grants recognition to a client that it has met the provisions of The CarbonNeutral Protocol for a specific subject. CarbonNeutral certifier: The entity providing CarbonNeutral certification through the application of The CarbonNeutral Protocol. The primary certifier, The CarbonNeutral Company, is responsible for the development and oversight of The Protocol. Secondary certifiers are entities authorised by The CarbonNeutral Company to provide certifications in accordance with The CarbonNeutral Protocol. CarbonNeutral certification logo: A logo incorporating the CarbonNeutral trademark that is licensed to a client upon the successful completion of a CarbonNeutral certification. Certification period: The duration a CarbonNeutral certification is applied to a subject. CO2e (carbon dioxide equivalent): A unit of measurement that describes for each of the six greenhouse gases the amount of CO2 that would have the same global warming potential, when measured over a 100 year timescale. Cradle-to-customer: A particular boundary for product subjects. The cradle-to-customer boundary includes the extraction and processing of raw materials (including any packaging materials), manufacture, storage and distribution to first customer. Cradle-to-grave: A particular boundary for product subjects. The cradle-to-grave boundary includes extraction and processing of raw materials (including any packaging materials), manufacture, storage, distribution to first customer, further distribution and storage, retail, use and end-of-life disposal.
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Client: The organisation or entity entering into a contract with a CarbonNeutral certifier for the purposes of a CarbonNeutral certification. Delivery (referring to external emission reductions): Refers to the receipt of legal title and ownership of verified and issued external emission reductions by the provider of such reductions. Delivery can occur on a third party external registry, or through written agreement. Emissions sources: The specific GHG-emitting activities or processes within the boundary. Entity: A physical organisation, individual or group of individuals with legal status as such. An entity may be a private, commercial, public, not-for-profit or governmental body. External emission reduction: A tradable, non-tangible credit or instrument representing the reduction or removal of greenhouse gas emissions from a project that is used to counterbalance or compensate for (offset) emissions from other activities. Geographically relevant: Pertaining to the specific location of the emissions-generating activity in question. In order of preference, emission factors and secondary data should be applied first from local, sub-national datasets; then from national datasets; and then from regional datasets. In the absence of available data from these datasets, available global factors and data may be applied. GHG (greenhouse gas): One of the six Kyoto Protocol greenhouse gases. These are carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons, perfluorocarbons and sulphur-hexafluoride. GHG inventory: An accounting of the amount of greenhouse gases discharged into the atmosphere by an entity, product or service. GHG Protocol: The World Business Council for Sustainable Development (WBCSD) and World Resources Institutes (WRI) Corporate Accounting and Reporting Standards (Corporate Standard). The GHG Protocol is the most commonly used organisational GHG accounting methodology. It defines emissions reporting under three key scopes, avoiding double-counting across companies while ensuring comprehensive reporting. Independent qualified third party: An individual or organisation experienced in GHG accounting that has no conflict of interest or financial gain in the outcome of the assessment. Internal emission reduction: A reduction of GHG emissions made within the boundary of a subject (through for example, undertaking energy efficiency projects, onsite renewable energy or fuel substitution) which is accounted for in the subjects GHG inventory. ISO 14064-1: International Organization for Standardizations specification with guidance at the organisation level for quantification and reporting of greenhouse gas emissions and removals. Its methodology is very similar to the GHG Protocol but contains some additional requirements. The most notable are that emissions must be calculated and reported by site, that uncertainty must be calculated and reported and that the assessment report (or a verification statement) must be made public. Issuance: The delivery of a specified quantity of external emission reductions into a specified account on a registry. Issuance allows external emission reductions to be transferred and retired on a registry. Registry: A database of external emission reductions and their transactions, where each credit has a unique identifier and where credits are retired (cancelled) upon being sold to offset an equivalent amount of GHG emissions. Retired: Refers to the permanent cancellation of external emission reductions from future use in the providers internal records. For all external emission reductions which have been delivered on an external third party registry this would then extend to subsequent retirement of the corresponding credits within that relevant registry.
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Scopes: The three classes of emissions sources identified in the GHG Protocol, relevant to assessing and reporting the GHG emissions of entities. Scope 1 emissions: Those emissions directly arising from sources associated with the subject, principally from the following types of activities: the combustion of fuels for the generation of electricity, heat, or steam; processing and/or manufacturing of materials or chemicals; transportation in company owned/controlled mobile combustion sources; and fugitive emissions from intentional or unintentional releases (e.g., equipment leaks and hydrofluorocarbon (HFC) emissions from refrigeration and air conditioning equipment). Scope 2 emissions: Those emissions indirectly attributable to the subject from the generation of purchased electricity, heat, steam or cooling that is consumed in owned or controlled equipment or operations. Scope 3 emissions: All non-Scope 2 indirect emissions. The most common examples are emissions from: transport-related activities; transportation of purchased materials, goods or fuels; employee business travel; employee commuting to and from work; transportation of sold products in third-party owned vehicles; and the transportation and disposal of waste and sold products at the end of their life. Subject: The entity, product or activity to which CarbonNeutral certification is applied.
Preface
Background
While climate change negotiations continue at an international, regional and national level, businesses in many sectors and many countries are taking action now. Stakeholder demand from investors, as evidenced through the Carbon Disclosure Project; from employees who increasingly demand a strong position on the environment and corporate responsibility from their employers; and from customers who are beginning to actively search for environmentally responsible suppliers, goods and services; present an opportunity for those businesses who make a meaningful commitment to manage their environmental impact. The CarbonNeutral Protocol provides businesses with an internationally accepted, scientifically assured and practical global standard for managing their offset-inclusive carbon reduction programmes in order to make a credible CarbonNeutral claim. A statement of carbon neutrality, that is, to have a net zero carbon footprint, delivers a strong environmental position that will meet stakeholder demand, present revenue opportunities and prepare a business for future regulation. As statements of environmental action increase, so do the guidelines and rules on how to make claims. Credibility, accuracy and transparency are essential to ensure claims build reputation and deliver business value. Already used by thousands of clients in 32 countries, The CarbonNeutral Protocol ensures businesses build carbon reduction solutions that meet these requirements. This includes requirements for greenhouse gas assessments, emission reduction planning, carbon offset eligibility, management of carbon credits through registration and retirement and communication of CarbonNeutral programmes . The CarbonNeutral Protocol was first developed and published in 2002 and is revised and updated annually to reflect the changing requirements of both science and business. Development of The CarbonNeutral Protocol is assisted by a continual process of review and advice from an Independent Advisory Group (IAG), appointed by The CarbonNeutral Company and representing international carbon management experts from a broad scope of backgrounds including science, economics, business, international policy and sustainable development.
Target audience
The CarbonNeutral Protocol is designed for: Businesses/Organisations to understand what is required to develop a credible carbon neutral programme and to achieve CarbonNeutral certification. Technical partners to ensure The CarbonNeutral Companys technical partners (i.e. GHG assessors) understand what is required of them to ensure their services are consistent with the requirements of each CarbonNeutral certification. CarbonNeutral certifiers to ensure the same high levels of quality and integrity are applied by organisations which have been approved as licensed resellers of The CarbonNeutral Companys services. Carbon community to promote the highest standards for carbon accounting and reductions among NGOs, governments, regulators and other stakeholders.
The guidance provided by The CarbonNeutral Protocol is also applicable to companies and organisations that are working towards CarbonNeutral certification or wish to achieve CarbonNeutral certification over an extended period of time.
2 CarbonNeutral certifications made in accordance with previous versions of The CarbonNeutral Protocol are not retroactively affected by subsequent changes to The CarbonNeutral Protocol.
Acknowledgements
The CarbonNeutral Company wishes to acknowledge a number of individuals and organisations for their support and contributions to the development of The CarbonNeutral Protocol. Our greatest debt of gratitude goes to the many hundreds of businesses and organisations around the world that have worked with us in applying The CarbonNeutral Protocol to their CarbonNeutral certifications. Our gratitude also goes to The CarbonNeutral Companys Independent Advisory Group (IAG) for its continued review of The CarbonNeutral Protocol and advice on our work in creating carbon reduction solutions for businesses. In particular we would like to thank Dr. Richard Tipper for his long term support and input into the evolution of The Protocol and Melanie Eddis for her technical knowledge and expertise. Please visit our web site to find a full list of current members of the IAG. We have also learnt a lot from our involvement in a number of external activities over the last year, and this has been invaluable in the development of our programmes. Our thanks go to Dr. Brian Such and Quincy Lissaur for our participation in the development of the BSis PAS2060 and to the UK Quality Assurance Scheme (QAS) and UK Department for Energy and Climate Change (DECC) for inviting us to participate as representatives of the International Carbon Reduction Offset Alliance (ICROA) in the QAS Forum.
Introduction
Purpose
The CarbonNeutral Protocol describes the requirements for achieving CarbonNeutral certification. By following The CarbonNeutral Protocol, organisations have a credible, transparent and practical framework for achieving CarbonNeutral certification that can be consistently applied across a broad range of entities, products and services. The CarbonNeutral Protocol has been developed as a proprietary standard, providing clients with a single guide for making credible, transparent claims anywhere in the world. As third party standards are developed, The CarbonNeutral Protocol aims to provide a framework which builds upon the best guidance in the market and offers a unifying framework for making carbon neutral claims which is recognised internationally.
Set target
Set a target to achieve net zero emissions
Reduce emissions
Achieve the target through a combination of internal reductions and carbon offsets
Communicate
Provide accurate and transparent information on how CarbonNeutral certification is achieved
Requirements/Recommendations
The subject to which The CarbonNeutral Protocol is being applied must be clearly defined, by name and by description of the relevant legal and/or physical boundaries. The start date and duration of a CarbonNeutral certification must also be defined. The CarbonNeutral certification to be applied must also be defined and must be compatible with the subject. The definition of the subject and the certification must be recorded by the CarbonNeutral certifier and the information retained for the purpose of auditing.
Requirements/Recommendations
The subjects GHG emissions must be assessed in accordance with the requirements set out for entities, products and activities in Table 1. Table 1. GHG emission quantification requirements for different classes of certifications
Step
1. Select Methodology
Entities
The GHG Protocol or ISO 14064-1 or similar consistent protocols must be used.
Products
PAS 2050 or methods set out in steps 2-7 below must be applied unless the CarbonNeutral certifier identifies valid reasons for using other methods. The boundary must be consistent with the definition of the subject. For cradle-to-customer subjects the boundary must extend to the point of customer delivery. For cradle-to-grave subjects the boundary must extend to end-of-life disposal.
Activities
PAS 2050 or methods set out in Steps 2-7 must be applied unless the CarbonNeutral certifier identifies valid reasons for using other methods. The boundary must be consistent with the definition of the subject and must include the sites and / or vehicles involved in the delivery of the activity.
2. Define Boundary
The boundary must include all sites, plant and vehicles owned by or under the direct management control of the subject.
Assessments must include emissions sources as specified in Annex C - CarbonNeutral certifications and their Specific Required Assessment Emissions Sources.
All six Kyoto Protocol greenhouse gases (carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons, perfluorocarbons and sulphur-hexafluoride) must be measured in the assessment, insofar as they apply to the subject. The assessment must be reported in units of CO2e according to the 100 year global warming potential of each gas.
For standard consumer products, assessments must at a minimum be every two years, unless a significant change to the product supply chain has occurred in which case another assessment must be conducted. For one-off or custom produced products the timescale must relate to the production and delivery period.
For standard consumer services, assessments must at a minimum be annual. For one-off or custom services the timescale must relate to the production and delivery period.
Step
6. Determine Data Validity
Entities
Products
Activities
Primary data must be used in preference to secondary data, where it is available, up to date and geographically relevant. Secondary data in the form of estimates, extrapolations, models and industry averages may be used where primary data is unavailable. When this is done, these assumptions must be recorded by the party carrying out the assessment and made available to the CarbonNeutral certifier and client upon request. A qualitative and/or quantitative description of the uncertainty associated with the client-supplied data should be made. In cases where the quality of client supplied data is not known (e.g. in online calculators), the dependency of results on the quality of input data should be made clear. The subjects GHG emissions must either be directly measured or quantified using national, regional, international, or other relevant emission factors, with preference given to emission factors most closely associated with the emissions source (e.g. DEFRA emission factors for UK-based assessments). Emission sources that are required to be assessed (see Annex C) but are estimated to represent less than 2% of the subjects total GHG emissions, but collectively no more than 5% of the Subjects GHG emissions, may be considered de minimus. Such a determination may only be made where: (i) primary data is not readily available for the emissions source; and (ii) activity associated with the emissions source is minimal and not core to the subject. De minimus emissions sources may be reported as zero in the GHG inventory and identified accordingly.
8. Quality Assurance
All GHG assessments must either be conducted or checked, and in the case of GHG tools and calculators, be approved, by an independent, qualified third party to ensure they have met the above requirements in this table. Input data (or activity data) used in assessments should also be checked by an independent, qualified third party for quality purposes.
For additional information regarding the measurement of GHG emissions, Annex D provides guidance on specific issues. CarbonNeutral certifiers should pay particular attention to Annex D and updates therein as new versions of The CarbonNeutral Protocol are released. Annex D covers:
Treatment of renewable (green) electricity Aviation emissions / Radiative Forcing Index (RFI) Treatment of recycled waste streams Guidance on which Scope 3 emissions sources should be included in entity certifications Guidance on treatment of assets rented of leased to customers of CarbonNeutral entities
Requirements/Recommendations
As illustrated by Figure 2, the client must commit to an overall target of net zero GHG emissions for the subject during the certification period.
100%
50%
Actual emissions
For all subjects, the client should set an internal reductions target to ensure the subjects gross or actual emissions decrease over time. The target may be expressed as an absolute GHG emissions reduction or as a decrease in GHG intensity. Absolute GHG reduction targets compare total GHG emissions in the target year to those in a base year (e.g. reduce CO2e by 25 percent below 2005 levels by 2012). GHG intensity targets are expressed as a Key Figure 3. Reducing emissions ratio of emissions relative to a business metric (e.g. reduce CO e by 25 percent per full-time employee by 2012).
2
Absolute GHG reduction targets should be given preference over GHG intensity targets whenever possible. Forecasted business-as-usual 150% emissions
Internal emission reductions Actual emissions 50% External emission reductions 0% Year 0 Year 5 Year 10 Year 15 Year 20 Overall target emissions
100%
Emissions as a percent
50%
Actual emissions
Overall target emissions 0% is to take actions to reduce greenhouse gas emissions to net zero through a cost-effective The fourth step
combination of internal and external emission reductions. Year 5 Year 10 Year 15 Year 0
Year 20
Requirements/Recommendations
The subjects GHG emissions must be reduced to net zero. As illustrated by Figure 3, this may be achieved through a combination of internal and external emission reductions (also known as carbon offsets).
150%
100%
50% External emission reductions 0% Year 0 Year 5 Year 10 Year 15 Year 20 Overall target emissions
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Step 5: Communicate
The fifth step is to provide accurate and transparent information on how CarbonNeutral certification is achieved.
Requirements/Recommendations
Clients should have a high-level understanding of all their major environmental, social, and economic impacts, and ensure that their CarbonNeutral claims are an appropriate response and priority in relation to these major impacts. Clients may use internationally recognised management standards including but not limited to ISO14000 and ISO9000 to identify and manage their key impacts. Once certified CarbonNeutral, clients should communicate their action through use of the CarbonNeutral certification logo. The use of the CarbonNeutral certification must conform to The CarbonNeutral Companys Brand Guidelines, which are provided to clients upon achievement of their CarbonNeutral certification. All communications relating to a clients CarbonNeutral certification must be factually based and should be clear and transparent so as to avoid confusion or misunderstanding (i.e., communications must be consistent with the specific CarbonNeutral certification achieved). All clients should publicly disclose GHG inventory metrics relating to their CarbonNeutral certification, including but not limited to their total gross emissions, emission intensity metrics and emission reduction activities. Reporting options include a clients own communications and third party reporting initiatives such as the Carbon Disclosure Project (CDP). Clients should ensure that their CarbonNeutral claims are an appropriate response and priority in relation to their other major environmental, social and economic impacts. Refer to Annex B for the full list of CarbonNeutral certification logos. Please note each certification logo description can be translated to meet local language communication requirements. However, the words CarbonNeutral within the certification logo cannot be translated.
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13
Additional requirements of The Protocol relative to the DECC Guidance on carbon neutrality
Subject must be defined.
Protocol Step
Additional requirements* of the DECC Guidance on carbon neutrality relative to The Protocol
None. For entities it is recommended that the significance of Scope 3 emissions sources should be assessed and significant sources quantified. The criteria for determining significance are: scale, importance to business/activity, importance to stakeholders, potential for reductions. For products, PAS2050 or ISO 14040 should be followed.
Scope 3 emissions from specified sources must be included (see Annex C).
None. May not reduce through the use of offsets only internal reductions are required. Communication should include full details of offset project(s).
None.
Communicate
Claims should follow UK Defras Green Claims Code.
*The DECC guidance on carbon neutrality is voluntary and does not include certification procedures, therefore there are no requirements simply recommendations. To read the DECC guidance in full visit: http://www.decc.gov.uk/en/content/cms/consultations/open/carbon_neutrality/carbon_neutrality.aspx
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Additional requirements of The Protocol relative to the National Carbon Offset Standard
Subject must be defined.
Protocol Step
Additional requirements of the National Carbon Offset Standard relative to The Protocol
None. Under Scope 3, paper use must be included.
Third party deliveries of company goods must be included for organisations For entities, assessments must be annual and relate to a 12-month period.
The uncertainty of Scope 1 emissions estimates should be assessed. For products, the full life-cycle should be assessed, though elements may be left out as long as this is communicated and a justification provided.
None.
Set Target
None.
Reduce Emissions
None.
Communicate
Publicly available reports should detail progress against an Emissions Management Plan, the quantity and type of offsets purchased and the register where they were retired. Where Australian offsets are used, full information must be publicly available and credits tracked on a public registry. Proponent must complete an agreement to use the National Carbon Offset Standard logo.
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Protocol Step
Scope 3 emissions must be included for organisations. For entities, assessments must be annual and relate to a 12-month period.
Assessments must be completed within nine months of the end of the reporting period.
Set Target
Must demonstrate achievement against quantitative and qualitative carbon management criteria. May not use carbon offsets towards emission reduction target.
None.
Reduce Emissions
Must achieve absolute or relative internal reductions.
None.
Communicate
To read the Carbon Trust Standard Rules v1.2 in full visit: http://carbontruststandard.com/LinkClick.aspx?fileticket=qjJpkrkJ9ms%3d&tabid=150&language=en-GB
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Protocol Step Define the Subject Quantify the Subjects GHG Emissions Set Target
None.
None.
Set specific targets for internal GHG reductions for the defined subject appropriate to the timescale for carbon neutrality Must implement an ongoing plan to reduce the subjects emissions on either an absolute or relative basis.
Reduce Emissions
Must monitor subjects emissions relative to a baseline. Offsets must be retired within 12 months of declaration of neutrality.
Communicate
PAS 2060 may be considered for further development as a British Standard, or constitute part of the UK input to the development of a European or International Standard. To read PAS 2060 visit: http://shop.bsigroup.com/en/ProductDetail/?pid=000000000030198309
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Additional requirements of The Protocol relative to the Carbon trust footprinting guide
Where the subject is an entity, the footprint must include emissions from business travel, transportation of inputs and products, and waste disposal. All GHG assessments must be either conducted or checked by an independent, qualified third party
Additional requirements of the Carbon Trust footprinting guide relative to The Protocol
Where the subject is a product, the footprint must include emissions from the use and disposal or recycling of the product.
None.
Carbon Trust guidelines give no guidance on reducing emissions. Companies should communicate their emissions reductions activities.
Carbon Trust guidelines give no guidance on reducing emissions. Companies must communicate their data quality.
To read the Carbon Trust Carbon footprinting guide in full visit: http://www.carbontrust.co.uk/publications/pages/home.aspx (search on CTV043)
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Emissions must be quantified using one of the methodologies specified for the relevant type of CarbonNeutral certification. Emissions assessments must be conducted or checked by an independent, qualified third party. Emissions assessments must be carried out within a stated time frame, depending on the subject. The target must be net zero greenhouse gas emissions for the subject.
Greenhouse Gas emissions must be reduced to net zero for the subject.
Reduce Emissions
None
Communicate
Claims must clearly state whether the action being taken is voluntary, or is the result of regulation or standard industry practice. Any negative environmental impacts resulting from carbon emissions reduction must be disclosed. The information used to justify a claim should either be public or available upon reasonable request.
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Please note each certification logo can be translated to meet local language communication requirements.
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Annex C CarbonNeutral certifications and their specific required assessment emission sources
To provide consistency across a wide range of possible situations, The Protocol provides for a number of different CarbonNeutral certifications corresponding to different possible entities, products and activities. These certifications are grouped into three classes: Entities: defined by legal status and spatial boundaries, covering all types of organisations, including companies and public sector bodies, households, individuals and sub-divisions of these. Products: physical goods produced for sale. Products include standard consumer goods such as milk, paper or computers, or single use or custom built products such as buildings or urban developments. Products can be considered for carbon neutrality on either a cradle-to-customer or cradle-to-grave basis. Activities: defined by the delivery of utility through a combination of mobile and stationary activities, including traditional transportation services (flights, car journeys, logistics etc), information provision such as hosting of data, or professional services, and one-off events that involve a combination of mobile and stationary activities. The following tables are organised by certification class and specify which emission sources must be included, at a minimum, in a subjects GHG assessment and CarbonNeutral certification.
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Organisation
Company
Direct emissions arising from owned or leased stationary sources that use fossil fuels and/or emit fugitive emissions (e.g., refrigerant gases) Direct emissions from owned or leased mobile sources
P P P o P o P P o P o
P P P o P o P P o P o
P P P o P o P P o P o
P P P o P o P P o P o
P P P o P o P P o P o
P P P o P o P P o P o
P P P o
P P P o
Consumption of purchased electricity and/or steam Emissions arising from extraction, transport, refining, distribution and storage of raw materials used to generate purchased electricity and/or steam (Scope 2) and Scope 1 fossil fuels Business travel - by air, public transport, rented/leased vehicle and taxi Emissions arising from hotel accommodation due to business travel Third party transportation and storage of inputs into sold products , when entity takes ownership of input at suppliers gate
3
P o
P o
P o o P P o P o o P P o P o P P P
Third party transportation and storage of sold products3 to first customer, when customer takes ownership at customers gate Outbound courier deliveries of packages4 Waste disposal (excluding waste transportation)
Employee commuting
= Guidance
Legend:
3
P = Required, o
= Recommended,
This relates to product manufacturers and is intended to capture significant emissions from the movement of products manufactured and sold by the entity and their associated inputs. This is not intended to capture or include emissions from the day to day movement of non core business consumables. Excludes letters sent by general mail service suppliers (for example Royal Mail in the United Kingdom)
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Office space
Department
Operations
Building
Couriers
Venue
Office
Hotel
Publication
Packaging
Product
Electricity
Fit out
Cradle to Customer
Extraction and processing of raw materials and packaging Manufacturing and storage of product and packaging Distribution
Cradle-to-grave or cradle-to-customer embodied emissions of raw materials and inputs to production Inbound deliveries of raw materials and inputs to production
P P P P P P o o o o o
P P P P P P o o o
P P P P P P o o o o
P P P P P P o o o
P P P P P P o
P P P P P
P P P P P
o o
Cradle to Grave
Direct emissions from on-site fossil fuel use and fugitive emissions On-site consumption of purchased electricity Emissions from waste disposal Transportation of sold products to first customer
Onward storage and transportation Direct emissions from on-site fossil fuel use and fugitive emissions On-site consumption of purchased electricity and/or steam
Use emissions, including maintenance Emissions from disposal of sold products at end of life Construction worker travel to and from development site
o P
o P
Legend:
P = Required, o
= Recommended,
= Guidance
Please note the boundary for product level certifications must be consistent with the definition of the subject. For cradle-to-customer subjects the boundary must extend to the point of customer delivery. For cradle-to-grave subjects the boundary must extend to end-of-life disposal. Either boundary definition is acceptable for product level certifications. 23
Usage
Paper
CD
Print production
Business travel
Advertising
Energy use
Category
Source
All direct emissions from on-site sources used to deliver the activity All direct emissions from mobile sources used to deliver the activity All emissions from the consumption of purchased electricity and/or steam used in the delivery of the activity Travel of employees/contractors - by air, public transport, rented/leased vehicle and taxi - involved in the delivery of the activity Travel of individuals to and from the activity - by air, public transport, rented/leased vehicle and taxi Waste disposal Transportation of products associated with the activity to the first customer
P P
P P
P P P P P
P P
P P
o o o
o o o
P P P P P P
Legend:
P = Required, o
= Recommended,
= Guidance
Please note embodied emissions from products used or consumed in the provision of any of the activity certifications are excluded from the boundary of the assessment. 24
Gas supply
Hotel stay
Required Assessment Emission Sources Shipment Delivery Driving Service Flights Fleet
Electricity use
Exhibitor
Hosting
Gas use
Event
CarbonNeutral electricity All use of the CarbonNeutral electricity certification logo must be accompanied by the following statement: All direct and indirect GHG emissions associated with 100% of the electricity used by the manufacturer in the manufacturing of the product, have been reduced to net zero in accordance with The CarbonNeutral Protocol. CarbonNeutral usage All direct and indirect GHG emissions from the end-consumer use, for a period equivalent but not limited to the expected average lifetime of the product.
CarbonNeutral advertising Boundaries shall include emissions associated with business travel, energy and waste from pre-production, production, and post-production of films/commercials. Emissions associated with screening / broadcast are excluded from the scope.
CarbonNeutral print production Boundaries shall include emissions associated with the printing process and transport of printed material from printers to clients (specifically excluding emissions from the paper/other materials used). CarbonNeutral hosting Includes refrigerant gas loss at the data centre; office emissions of specific account management staff (if they are not physically located in the data centre); business travel of any staff specifically assigned to manage the account/equipment of the company that is being provided with the hosting service. CarbonNeutral business travel Boundaries shall include emissions arising from business travel - by air, public transport, rented/leased vehicles and taxis, and emissions from hotel accommodation due to business travel. CarbonNeutral energy use Boundaries shall include emissions arising from the use of electricity and natural gas use, and all fossil fuels used for space heating or onsite electricity generation.
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The principle of avoiding double-counting underpins all zero carbon electricity claims. Double-counting occurs when an end consumer reports their electricity use as zero carbon while the carbon benefit is also accounted for in the electricity suppliers overall supply mix. To qualify as zero emissions, the carbon benefit of the renewable electricity component must be counted only once - by being allocated to the end consumer and not to the supplier or the national grid mix. In practice, this means that the renewable electricity must be supplied from a decentralised or off-grid source, or the grid electricity supply must be specifically structured to allow disaggregated carbon accounting. Where the criteria above cannot be met: 1. Zero emissions may only be awarded when double-counting is avoided - evidence must be available that shows the renewable electricity is not supplied to the national grid in the country concerned. 2. Emissions can be treated as offset where there is evidence of additionality5 - evidence must be available that shows that the GHG emissions from the renewable electricity are offset (i.e., through the retirement of a carbon credit or allowance).
In accordance with this principle, electricity that attracts Renewable Energy Certificates (RECs) under the current US scheme could not be counted as zero carbon. The RECs in themselves do not count as offset credits under the terms of The CarbonNeutral Protocol.
26
Based on UK Governments Defra / DECC (2009) Guidelines on Conversion Factors for Company GHG Reporting.
27
The Protocol requires the inclusion of certain Scope 3 emissions (waste disposal, business travel, etc) for certain certifications. The inclusion of any other Scope 3 emissions is at the discretion of the client. Clients may find it helpful to consider the following issues when determining which additional Scope 3 emissions sources to include: 1. 2. 3. The likely contribution those emissions make to the subjects overall footprint where an emissions source is judged likely to be significant, it could be included The availability of reliable data The influence that the company has over reductions.
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Approved standard
The Voluntary Carbon Standard (VCS)
CarbonFix Standard
CO2-certificates
VER+ Standard7
VER+ credits
VER+ credits are restricted to projects which committed to the VER+ standard prior to the launch of VCS Version1 [i.e before March 2007]; which generate less than 100,000 tonnes of emission reductions per annum; and which are based on technology types other than large hydropower and industrial gases.
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